Weihua Zhang

Beijing Technology and Business University

No. 11/33, Fucheng Road, Haidian District

Liangxiang

Beijing, 102488

China

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Are Auditors More Conservative in Their Year of Fate? Evidence from “Zodiac Year” Beliefs in China

Posted: 12 Jun 2023
Weihua Zhang, Caiyue Ouyang, Xin Wang and Wenxia Ge
Beijing Technology and Business University, Beijing Jiaotong University, Beijing Technology and Business University and University of Ottawa

Abstract:

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audit opinion, audit risk, risk aversion, superstition, zodiac year